The TIN Matching Program is a free online IRS service available to payers who file Form 1099-B, 1099-DIV, 1099-INT, 1099-MISC, 1099-OID, or 1099-PATR (the forms reporting payments that can be subject to backup withholding). You can use the program to validate whether a name and TIN combination provided to you by your payee matches what the IRS has listed in their system. (In other words, you can verify whether it is a valid Name-TIN combination that should not produce an IRS B-Notice.)